PAC is designed for new comers who have just completed the 12 years formal education (or accredited foreign equivalence) and want to explore the accountancy/audit/tax fields.

The PAC represents the 4 levels (20 Subjects) and provides you with the stable base of knowledge of accounting principles and practice that underpin the financial dimension of an organization – measurement and recording of financial transactions, financial decision making, financial reporting, controls and assurance. The completion of an accredited or recognized degree, such as an accounting degree, will often meet all the requirements of the PAC level and allow you to commence at the professional level.

Once a candidate has achieved, or can demonstrate competence against, the core knowledge requirements of the PAC they can go for the enrollment in CPA.